Spanish businesses and self-employed professionals have been given additional time to prepare for VERIFACTU compliance. The Ministry of Finance announced on 5 October 2026 its intention to postpone the remaining VERIFACTU obligations until October 2028 in order to align them with Spain’s upcoming mandatory B2B electronic invoicing system.

What is VERIFACTU?

VERIFACTU is the invoicing software framework established by Royal Decree 1007/2023. Its objective is to ensure that invoice records are:

• Traceable
• Unalterable
• Accessible
• Legible
• Securely retained

The system is designed to prevent invoice manipulation and improve tax transparency.

Why Has VERIFACTU Been Delayed?

According to the Ministry of Finance, the postponement aims to achieve greater legal and technical convergence between:

1. VERIFACTU invoicing software requirements, and
2. Spain’s new mandatory B2B electronic invoicing regime.

Without this change, many SMEs and self-employed professionals would have had to adapt their invoicing systems twice within a relatively short period. Aligning both projects should simplify the transition and reduce compliance costs.

Key Dates You Need to Know

Current Electronic Invoicing Rollout

• October 2027: Mandatory B2B electronic invoicing for businesses with annual turnover exceeding €8 million.
• October 2028: Mandatory B2B electronic invoicing for the remaining businesses and self-employed professionals.

VERIFACTU Proposed Timeline

• October 2028: Pending VERIFACTU obligations would take effect at the same time as mandatory electronic invoicing for SMEs and autónomos with turnover not exceeding €8 million.

Important: The Change Is Not Yet in the BOE

Although the Ministry has announced the planned postponement, several commentators have pointed out that this is currently based on an official information note and the corresponding legislative amendment still needs to be formally approved and published. Until then, the existing legal framework technically remains in force.

What Should Businesses Do Now?

The delay should not be viewed as a reason to ignore digitalisation.

Businesses should continue to:

• Review their invoicing processes.
• Ensure their software provider is preparing for both VERIFACTU and electronic invoicing requirements.
• Implement modern cloud-based invoicing systems where possible.
• Avoid leaving compliance changes until the last minute.

The requirements regarding integrity, traceability, accessibility, conservation and inalterability of invoice records are expected to remain substantially unchanged.

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Conclusion

The proposed postponement of VERIFACTU until October 2028 is welcome news for SMEs and self-employed professionals. By aligning VERIFACTU with mandatory B2B electronic invoicing, the government aims to reduce duplicate system changes and create a more streamlined digital transition. However, businesses should continue preparing now rather than waiting until the final deadline arrives.